{"data":{"id":"us-ny/n.y.-tax-law-1194","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 1194","heading":"Collection of tax","body":"§ 1194. Collection of tax. The peer-to-peer car sharing program\nadministrator shall collect the tax from the shared vehicle driver when\ncollecting the gross receipts to which it applies. The tax shall be paid\nto the peer-to-peer car sharing program administrator as trustee for and\non account of the state.","path":["Tax Law","Article 28-D. Special Tax On Peer-to-peer Car Sharing"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/1194","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"e3f26a0f5d12c7b34846fc60bbd1288041eb5055d4c78a3fe683cd330ec734fb","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-1193","next":"us-ny/n.y.-tax-law-1195"},"notice":"GroundRules: Original legal text. Not legal advice."}